Bosnia and Herzegovina salary calculator · 2026

From gross pay we work out employee contributions (31%) and income tax under each entity's rules: in the Federation of BiH 10% on pay less contributions and the personal deduction of BAM 300, in Republika Srpska 8% on gross pay less the personal deduction of BAM 1,000, and in Brčko District 10% with a personal deduction of BAM 1,200 and the pension contribution of the employee's entity fund. BAM 2,000 gross a month leaves BAM 1,272.00 net in FBiH, BAM 1,300.00 in RS and BAM 1,371.00 in Brčko District.

Tax year 2026Rules v2026.2Verified 16 Oct 2026Rules FBiH, RS and Brčko

Net pay per month——

Net pay per year——

Total deductions—

Marginal rate——

Cost to employer——

Net pay across salaries

From BAM 800 to BAM 10,000 gross a month, for the selected entity or Brčko District.

From gross to net

One month

What if…

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Payslip in detail

Select a line to see the calculation, your numbers and the legal basis

Line	Per month	Per year	Share	Basis

This month's payslip

In the Federation of BiH and Brčko District tax is charged on pay less contributions and the personal deduction; in Republika Srpska on gross pay less only the personal deduction. In Brčko District the pension contribution follows the law of the entity whose fund the employee belongs to.

2026 vs 2025

Same gross pay. In the Federation of BiH the employer's contributions fell from 10.5% to 5% in July 2025; employee contributions, tax and personal deductions are the same in both years.

Verification

FBiH contribution rates from the Contributions Act and amendment 33/25
FBiH personal deductions from the Income Tax Rulebook for 2026
RS rates and personal deduction from the RS Official Gazette 112/19, 49/21 and 119/21

How we test

Net pay

Gross salary	net
BAM 1,000	BAM 651.00
BAM 1,500	BAM 961.50
BAM 2,000	BAM 1,272.00
BAM 2,500	BAM 1,582.50
BAM 3,000	BAM 1,893.00
BAM 4,000	BAM 2,514.00
BAM 6,000	BAM 3,756.00

Federation of BiH, no dependants, 2026. Republika Srpska and Brčko District can be chosen in the calculator.

Net pay at common salaries

No dependants, 2026; monthly amounts.

Gross / month	Net FBiH	Net RS	Net Brčko	Deductions FBiH	Deductions RS	Cost FBiH
BAM 1,000	BAM 651.00	BAM 690.00	BAM 695.00	34.9%	31.0%	BAM 1,050.00
BAM 1,200	BAM 775.20	BAM 812.00	BAM 834.00	35.4%	32.3%	BAM 1,260.00
BAM 1,500	BAM 961.50	BAM 995.00	BAM 1,042.50	35.9%	33.7%	BAM 1,575.00
BAM 1,800	BAM 1,147.80	BAM 1,178.00	BAM 1,245.90	36.2%	34.6%	BAM 1,890.00
BAM 2,000	BAM 1,272.00	BAM 1,300.00	BAM 1,371.00	36.4%	35.0%	BAM 2,100.00
BAM 2,500	BAM 1,582.50	BAM 1,605.00	BAM 1,683.75	36.7%	35.8%	BAM 2,625.00
BAM 3,000	BAM 1,893.00	BAM 1,910.00	BAM 1,996.50	36.9%	36.3%	BAM 3,150.00
BAM 4,000	BAM 2,514.00	BAM 2,520.00	BAM 2,622.00	37.2%	37.0%	BAM 4,200.00
BAM 5,000	BAM 3,135.00	BAM 3,130.00	BAM 3,247.50	37.3%	37.4%	BAM 5,250.00
BAM 8,000	BAM 4,998.00	BAM 4,960.00	BAM 5,124.00	37.5%	38.0%	BAM 8,400.00

2026 contributions and tax

FBiH: employee · employer. In Republika Srpska the employee pays all contributions. Brčko: pension per the FBiH or RS fund.

Item	FBiH	RS	Brčko
Pension and disability insurance	17% · 2.5%	18.5%	17% · 2.5% or 18.5%
Health insurance	12.5% · 2%	10.2%	12%
Unemployment insurance	1.5% · 0.5%	0.6%	1.5%
Child protection	—	1.7%	—
Income tax	10%	8%	10%
Monthly personal deduction	BAM 300	BAM 1,000	BAM 1,200
Per dependant	BAM 150 – BAM 270	BAM 150	BAM 600

In the Federation of BiH the employer pays another 5% in contributions on top of pay (10.5% until June 2025); in Brčko District the employer pays only the pension contribution at the FBiH rate when the employee is in the FBiH fund. Special levies on pay are not included here.